The concept of “beneficial owner of enterprises” (BO) is first officially introduced and clearly defined in the Law amending and supplementing a number of articles of the Law on Enterprises 76/2025/QH15 (Amended Law on Enterprises 2025). This law imposes several obligations on enterprises relating to BO, including declaration of BO information and disclosure of data necessary for BO identification. In parallel, the applicable anti-money laundering law also stipulates the responsibilities of lawyers and law-practicing organizations in updating and verifying client identification information during their provision of legal services.